Comp SM_Ch23 - CHAPTER 23 EXEMPT ENTITIES SOLUTIONS TO...

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CHAPTER 23 EXEMPT ENTITIES SOLUTIONS TO PROBLEM MATERIALS Status: Q/P Question/ Present in Prior Problem Topic Edition Edition 1 Exempt organizations: church New 2 Exempt organizations: purpose Unchanged 2 3 Exempt organizations: types Unchanged 3 4 Exempt organizations: types Unchanged 4 5 Exempt organizations: subject to tax Unchanged 5 6 Exempt organizations: other benefits New 7 Exempt organizations: prohibited transactions New 8 Exempt organizations: lobbying expenditures New 9 Intermediate sanctions Modified 9 10 Feeder organization Unchanged 10 11 Feeder organization Unchanged 11 12 Private foundation: definition and disadvantages Unchanged 12 13 Private foundation: definition Unchanged 13 14 Private foundation: external and internal support tests Unchanged 14 15 Private foundation: taxes imposed Unchanged 15 16 Private foundation: tax on self-dealing New 17 Issue ID Unchanged 17 18 Unrelated business income tax Modified 18 19 Issue ID Unchanged 19 20 Unrelated trade or business Unchanged 20 21 Unrelated trade or business versus feeder Unchanged 21 organization 22 Unrelated trade or business Unchanged 22 23 Unrelated trade or business: regularly carried on test Unchanged 23 24 Issue ID Unchanged 24 23-1
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23-2 2005 Comprehensive Volume/Solutions Manual Status: Q/P Question/ Present in Prior Problem Topic Edition Edition 25 Debt-financed property: definitions Unchanged 25 26 Obtaining exempt status Unchanged 26 27 Annual filing requirements and obtaining exempt Unchanged 27 status 28 Disclosure requirements Unchanged 28 29 Exempt organization: lobbying expenditures New 30 Feeder organization Modified 30 31 Classification as a private foundation Modified 31 32 Private foundation: tax on net investment income Unchanged 32 33 Private foundation: tax on failure to distribute Unchanged 33 income 34 Private foundation: tax on jeopardizing investments Unchanged 34 35 Private foundation: tax on taxable expenditures Unchanged 35 36 Unrelated business income Unchanged 36 37 Unrelated business income tax Unchanged 37 38 Unrelated business income tax Unchanged 38 39 Unrelated business income tax: sponsorship Unchanged 39 payments 40 Unrelated business taxable income: effect of Unchanged 40 charitable contributions 41 Unrelated business taxable income: rent income Unchanged 41 42 Unrelated business taxable income: sale of assets Modified 42 43 Debt-financed property and acquisition indebtedness Unchanged 43 44 Reporting requirements Unchanged 44 45 Charitable contribution deduction to donor Unchanged 45 Research Problem 1 Filing requirements Unchanged 2 Unrelated business income: definition New 3 Internet activity Unchanged
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Exempt Entities 23-3 CHECK FIGURES 29.a. 29.b.
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Comp SM_Ch23 - CHAPTER 23 EXEMPT ENTITIES SOLUTIONS TO...

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